https://www.taxtmi.com/caselaws?id=104298 The Tribunal upheld the lower authorities' decision, confirming the inclusion of packing cost in the assessable value of cement. The appeal was dismissed due to the lack of returnability of the gunny bags and the legal obligations regarding assessable value calculation. Previous judgments, including one by the Supreme Court, were considered, rejecting the appellant's defense of ignorance of the law. en-us Thu, 27 Sep 1984 00:00:00 +0530 Tue, 28 Feb 2012 15:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104298 The Tribunal upheld the lower authorities' decision, confirming the inclusion of packing cost in the assessable value of cement. The appeal was dismissed due to the lack of returnability of the gunny bags and the legal obligations regarding assessable value calculation. Previous judgments, including one by the Supreme Court, were considered, rejecting the appellant's defense of ignorance of the law. Case-Laws Central Excise Thu, 27 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104298